(a) All officials and employees of the State authorized to
accept moneys that the State Treasurer determines or that this code
specifies are not funds due the State pursuant to the provisions of
section two of this article shall deposit the moneys, as soon as
practicable, in the manner and in the depository specified by the
State Treasurer. The State Treasurer shall prescribe the forms and
procedures for depositing the moneys.

(b) Notwithstanding any provision of this code to the
contrary, including provisions stating funds collected are not
state funds and provisions authorizing a spending unit to have one
or more accounts outside the Treasury, a spending unit shall comply
with the State Treasurer's procedures for the receipt and
disbursement of moneys not due the state and obtain written
authorization from the State Treasurer before depositing any moneys
in an account outside the Treasury. Upon the State Treasurer`s
written revocation of the authorization, the spending unit shall
deposit funds deposited in an account outside the Treasury into the
Treasury in the manner and in the depository specified by the State
Treasurer. The State Treasurer is the final determining authority
as to whether these funds are funds due or not due the state
pursuant to section two of this article.

(c) The State Treasurer shall provide the Legislative Auditor
with an annual report of all accounts authorized under this
section.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.